Should I pay tax on my income from oversea?

    
    Taxpayer: Excuse me, I am the chief representative of the Beijing office of Japanese ABC company. My question is whether I should pay personal income tax on my income from Japan?
    
    Tax official: Well, it depends on how long you have been in China.
    
    Taxpayer: Can you explain it in detail?
    
    Tax official: Any individual who has resident in China for less than one year will only need to pay tax on his domestic income. Income from oversea will not be taxed on.
    
    Taxpayer: Can you explain it in detail?
    
    Tax official: Any individual who has resided in China for less than one year will only need to pay tax on his domestic income. Income from oversea will not be taxed on.
    
    Taxpayer: What will happen if one have resident in China for a full year?
    
    Tax official: First, the concept of one full year is that one has resident in China for full 365 days, not deducting temporary exit.
    
    Taxpayer: What is the meaning of the temporary exit?
    
    Tax official: The temporary exit means that any individual has left China for less than 30 days one time and for less than 90 days altogether.
    
    Taxpayer: I see.
    
    Tax official: If any individual has resided in China for more than one year but less than 5 years, he needs to pay tax on the income from oversea but paid within China.
    
    Taxpayer: What if I have resided in China for more than 5 year?
    
    Tax official: It depends on different conditions in the sixth year.
    
    Taxpayer: Can you explain it?
    
    Tax official: If you have resided in China for another full year after 5 successive full years, you will pay tax for all your income including the income from oversea. If the sixth year is not full, the income from oversea is exempt. If less than 90 days, the period of five year will be recounted.
    
    Taxpayer: My nationality is Japan. If I must pay tax on all sources of income in both China and Japan, what should I do?
    
    Tax official: In this case, you should provide the detailed information and rely on the negotiation made by the two countries.
    
    Taxpayer: I appreciate your explanation. Thank you.
    
    chiefrepresentative 首席代表 appreciate 感激、重视
    domestic 国内的、境内的
    negotiation 协商、商议
    reside 居留、居住
    deduct 扣除
    temporary 临时的、暂时的
    exit 离境
    successive 连续的
    nationality 国籍
    

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